Related documents
Zambia
Value Added Tax Act, 1995
Chapter 331
- Published
- Commenced on 1 May 1995
- [This is the version of this document as it was at 31 December 1996 to 31 March 1997.]
- [Amended by Value Added Tax (Exemptions) Order, 1996 (Statutory Instrument 22 of 1996) on 27 January 1996]
- [Amended by Value Added Tax (Exemptions) (No. 2) Order, 1996 (Statutory Instrument 25 of 1996) on 27 January 1996]
- [Amended by Value Added Tax (Exemptions) (No. 3) Order, 1996 (Statutory Instrument 27 of 1996) on 1 April 1996]
Part I – Preliminary
1. Short title
This Act may be cited as the Value Added Tax Act.**The Value Added Tax Act came into operation on 1st May 1995. For the purposes of this Act, 1st July, 1995 is appointed as the tax commencement day. (S.I. No. 58 of 1995)2. Interpretation
3. Application of this Act to partnerships
4. Application of this Act to unincorporated organisations
5. Application of this Act to groups of companies
6. Application of this Act to Government agencies
Part II – Value added tax
7. Taxable supplies
8. Imposition and scope of tax
9. Rate of tax
10. Taxable value of supplies and importations
11. Place of supply of goods
12. Place of supply of services
13. Time of supply of goods or services
14. Time of importation
For taxation purposes, goods shall be taken to be imported into Zambia at the time when they are regarded as so imported under the Customs and Excise Act.[Cap. 322]15. Exemptions and zero-ratings
Part III – Accounting for and payment of tax
16. Tax returns
17. Late lodgment of returns
18. Tax deductions and credits
19. Payment of tax or credit
20. Interest on overdue tax
21. Assessment of tax
Part IV – Default in payment of tax
22. Recovery of tax and interest
23. Attachment of debts, etc.
24. Security and production of evidence
Where the Commissioner-General considers it necessary to do so for the protection of the revenue, he may, as a condition of allowing or repaying any input tax to any registered supplier, require the supplier—25. Requirement for early payment
26. Distress
Part V – Registration of suppliers
27. Register of suppliers
28. Registration
29. Failure to register, etc.
A supplier who—Part VI – Appeals
30. Value Added Tax Appeals Tribunal
31. Appeals to Tribunal
32. Determination of appeals
Part VII – Administration and enforcement
33. Functions of Authority
34. Delegation by Commissioner-General
35. Authorised officers
36. Taking of samples
37. Furnishing of information and production of documents
38. Entry and search
39. Obstruction of authorised officers
A person who—40. Impersonation of authorised officers
A person who impersonates an authorised officer shall be guilty of an offence and shall be liable, on conviction, to a fine not exceeding ten thousand penalty units or to imprisonment for a term not exceeding twelve months, or to both.41. Immunity of authorised officers
No action or other proceedings shall lie or be instituted against an authorised officer for, or in respect of, any act or thing done or omitted to be done in good faith in the exercise or purported exercise of his functions under this Act.Part VIII – Miscellaneous
42. Records and accounts
43. False returns and statements
Any person who, in purported compliance with any requirement under this Act, makes a return or other declaration, furnishes any document or information or makes any statement, whether in writing or otherwise, that is false in any material particular shall be guilty of an offence and shall be liable, on conviction, to a fine not exceeding twenty thousand penalty units or to imprisonment for a term not exceeding two years, or to both.44. Evasion of taxation
45. Fine in lieu of prosecution
46. Advertised retail prices to include tax
47. Adjustment of contracts on changes in tax
Where, after the making of a contract for the supply of goods or services and before the goods or services are supplied—48. Priority of tax debts in bankruptcy
Where an individual has been declared bankrupt, any tax or interest due under this Act shall have priority over other debts proven against the bankrupt.49. Evidence by certificate
A certificate of the Commissioner-General that—50. Schemes for obtaining undue tax benefits
51. Regulations
52. Administrative rules
53. Transitional registration provisions
54. Other transitional provisions
55. Repeal of Cap. 663 of the 1971 edition and Act No. 25 of 1990
On the tax commencement day, the Sales Tax Act and the Insurance Levies Act shall stand repealed.History of this document
01 January 2024 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2023
01 January 2021 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2020
01 January 2020 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2019
01 January 2019 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2018
01 January 2018 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2017
01 January 2017 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2016
01 January 2016 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2015
01 January 2015 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2014
Amended by
Value Added Tax (Exemption) Order, 2014
01 January 2014 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2013
01 January 2013 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2012
01 January 2012 amendment not yet applied
Amended by
Value Added Tax (Amendment) Tax Act, 2011
01 January 2011 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2010
01 January 2010 amendment not yet applied
31 January 2009 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2009
26 January 2008 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2008
10 February 2007 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2007
04 February 2006 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2006
29 January 2005 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2005
07 February 2004 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2004
01 April 2003 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2003
01 April 2002 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2002
01 April 2001 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2001
01 April 2000 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 2000
01 April 1999 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 1999
01 April 1998 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 1998
01 July 1997 amendment not yet applied
Amended by
Value Added Tax (Rate of Tax) Order, 1997
01 April 1997 amendment not yet applied
Amended by
Value Added Tax (Amendment) Act, 1997
31 December 1996 this version
Consolidation
01 April 1996
27 January 1996
Amended by
Value Added Tax (Exemptions) Order, 1996
01 May 1995
Commenced
Cited documents 0
Documents citing this one 1
Judgment 1
1. | Gass Transport and Construction Ltd v Impala Terminals Zambia Ltd (Appeal 187 of 2020) [2021] ZMCA 165 (29 October 2021) |